Appellant fails to meet burden u/s 123 in gold smuggling case; questions arise over legal strategy and appeal choices.

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....Smuggling - Gold Bar - The cumulative effect of the observations is that the initial burden cast on the appellant in terms of Section 123 ibid has not been discharged and therefore Revenue's action is justified. Strangely, the non-filing of appeal against rejection of absolute confiscation by Commissioner (Appeals) is questionable especially when an order authorising appeal against Order-in-Original granting redemption was made. - AT....